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  • Advocate general rules regional tax contravenes VAT Directive
    An advocate general opinion of the European Court of Justice (ECJ) exposes inconsistencies between the regional tax on productive activities (IRAP) and the VAT Directive.
    May 04 2005
  • Structured finance vehicles and IFRS
    In recent years Ireland has become an increasingly popular jurisdiction for the establishment of special purpose vehicles (SPVs) for securitization, repackaging, collateralized debt obligations (CDOs), warehousing and other structured finance transactions.
    May 04 2005
  • When tax on dividends conflicts with EU law
    Elements of Germany's taxation of dividends under the old corporation tax law may fail to pass EU requirements.
    May 04 2005
  • New estate planning rules
    Belgium is already known as an attractive region for estate planning but new rules make it even more attractive. Movable property given "from hand to hand" was already exempted from gift tax. However, if the donor dies within three years from the date of such gift, the gift is deemed to be a legacy and will be subject to inheritance tax (at the progressive rates).
    May 04 2005
  • Tax implications of the IFRS
    The application of the international financial reporting standards (IFRS) in Australia has a number of tax implications.
    May 04 2005
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    Clamping down on international arbitrage
    Some of the UK Finance Bill's anti-avoidance provisions against international arbitrage and excessive double tax relief transactions are widely targeted and poorly drafted, argue David Haworth and Helen Buchanan of Freshfields Bruckhaus Deringer
    May 04 2005
  • bennett-may05.jpg
    Budget brings in corporate tax rate cut
    The 2005 South African Budget was not as dramatic in tax terms as some recent ones. However. it still contained a number of significant company tax proposals, explains Anne Bennett of Deloitte
    May 04 2005
  • Innovative changes allow taxpayers to optimize global strategies
    The introduction of a notional interest deduction and 0% capital duty into Belgian tax law will boost the appeal of the country for international taxpayers, argue Kurt De Haen and Koen Cooreman of PricewaterhouseCoopers
    May 04 2005
  • Last-minute tax deal saves Italian soccer club
    SS Lazio, a soccer club in Italy's top division, has narrowly avoided bankruptcy by agreeing a last-minute deal with authorities over its €140 million ($181 million) tax debt.
    May 04 2005
  • UN revamps international tax group
    The UN has set up a new body that will increase the organization's role in international tax issues. Its Economic and Social Council has passed a resolution to set up the Committee of Experts on International Cooperation in Tax Matters, which takes over the role of the UN's Ad Hoc Group of Experts on International Cooperation in Tax Matters.
    May 04 2005
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